Midrasch zu Wajikra 23:12

6) (Vayikra 23:12) ("And you shall offer, on the day that you lift the omer, an unblemished lamb in its first year as a burnt-offering to the L–rd.") "and you shall offer on the day … a one-year old lamb": even if there be no omer; "omer": even if there be no lamb. "on the day that you lift": Lifting is only in the daytime. "an unblemished lamb in its first year as a burnt-offering to the L–rd" not in a year by calendar count.